2009 (1) TMI 657

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....ts availed credit of duty on inputs and utilized said credit for payment of duty on the finished goods. A dispute arose in relation to 47 items manufactured by the appellants which are listed below :- Breading Table Expr Stand Sandwich Station C/W Fridge Heated Counter Wanner, 5 Pan Cap.Std Aces Holding Cabinet, Half Sz, FrLd Gls Dr Holding Cabinet, FulL Sz, FrLd, Glass Dr Middlebymarshall Gas Fire Conveyor Oven Aluminium Perforated Full Size Pan Aluminium Full Size Bun Pan 18x26" Blodgett Oven Ctb/Ctbr Bun Toaster Diffuser Retainer French Fry Scoop Bottle Storage Tray Charbroiler Toast Master Electric Fryer Digital Solid State Fabristil Adon Unit Hot And Cold Filter Mach - Mfs-45 French....

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.... Credit utilized by the appellants since it has been held to be inadmissible. Hence the appeals. 3. The ld. Advocate Shri Anand Nainawati on behalf of the appellants submits that the contention of the Revenue that the process undertaken by the appellants does not amount to manufacture is not correct and he submits the details of the process undertaken by the appellant company as under :- S. No. Finished Goods Activities 1 Conveyor Oven (a) Physical verification of Goods Received in containers (b) Pre-receipt verification - Goods in triple packing Primary Packing Polybags & Thermocol Secondary Packing - Corrugated Box Third Packing - Wooden Packing (c) Unpacking of goods received (d) Assembly of....

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....d Box (c) Unpacking of goods received (d) Ice Bin (In-house/Job work; manufactured Component) (e) Leak Testing (f) Branding and Issuing Serial Number (g) PDI (h) Packing 4 Breading table (a) Physical verification of Goods Received in containers     (b) Pre-receipt verification -Goods in triple packing Primary Packing Polybags & Secondary Packing - Corrugated Box Third Packing - Wooden Packing (c) Unpacking of goods received (d) Breading Table SS (e) Branding and Issuing Serial Number (g) PDI (h) Packing 5 Holding cabinet (a) Physical verification of Goods Received in containers     (b) Pre-receipt verification -G....

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....; (b) Pre-receipt verification - Goods in triple packing Primary Packing Polybags & Thermocol Secondary Packing - Corrugated Box Third Packing - Wooden Packing (c) Unpacking of goods received (d) Performance Testing for One Hrs with water 80^oC. (e) Branding and Issuing Serial Number (f) PDI (g) Packing 10 Hot & Cold Water Dispenser (a) Physical verification of Goods Received in containers     (b) Pre-receipt verification - Goods in triple packing Primary Packing Polybags &       Thermocol Secondary Packing - Corrugated Box Third Packing - Wooden Packing (c) Unpacking of goods received (d) Door Assembly (e) Performance Testing (f)....